Which of these S corporations is required to file Schedule L, Balance Sheet per Books?

Ashwam, Inc. has total receipts of $187,632 and total assets of $213,789 at the end of the tax year.

Garnett, Inc. has total receipts of $246,654 and total assets of $179,987 at the end of the tax year.

Larsen, Inc. has total receipts of $234,543 and total assets of $247,396 at the end of the tax year.

Lupini, Inc. has total receipts of $264,467 and total assets of $323,917 at the end of the tax year.